Meghalaya GST amendment updates e-way bill requirements, lottery valuation, refunds, input service distributor invoicing and validity rules. The Meghalaya GST (Amendment) Rules, 2018 amend Rules, 2017 to (1) adjust timelines and clarify table entries in rule 7 to reference turnover in the State; (2) insert rule 31A prescribing valuation methods for lotteries and betting/racing actionable claims; (3) amend rule 43 to exclude specified notified services and certain financial/transport services from exempt supply aggregation; (4) provide invoicing procedures for transfers to an Input Service Distributor and require transporters to carry invoices where no e-way bill exists; (5) revise refund provisions and substitute comprehensive e-way bill rules (FORM GST EWB-01/02) including pre-movement information, Part A/B responsibilities, consolidated bills, distance-based validity and specified exemptions.
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Meghalaya GST amendment updates e-way bill requirements, lottery valuation, refunds, input service distributor invoicing and validity rules.
The Meghalaya GST (Amendment) Rules, 2018 amend Rules, 2017 to (1) adjust timelines and clarify table entries in rule 7 to reference turnover in the State; (2) insert rule 31A prescribing valuation methods for lotteries and betting/racing actionable claims; (3) amend rule 43 to exclude specified notified services and certain financial/transport services from exempt supply aggregation; (4) provide invoicing procedures for transfers to an Input Service Distributor and require transporters to carry invoices where no e-way bill exists; (5) revise refund provisions and substitute comprehensive e-way bill rules (FORM GST EWB-01/02) including pre-movement information, Part A/B responsibilities, consolidated bills, distance-based validity and specified exemptions.
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